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2013 (1) TMI 143 - CESTAT BANGALOREWaiver and stay of demand - Extended period of limitation - Suppression of value of taxable service - Section 73(1) of the Finance Act, 1994 - Management consultant service – Exempted services other than exports - Assessee was required to provide customized software and infrastructure to conduct tests at different designated test centers in India – Held that:- The entire amount was included by the assessee in their ST-3 returns, albeit as non-taxable. They also declared in their returns that these amounts were based on their books of accounts. At the stage of audit objection, they produced these books of accounts including the agreement, which was in July, 2006. Nevertheless, the show-cause notice came to be issued only in June 2008. This delay is not satisfactorily explained in the show-cause notice or in the Order-in-original. Waiver of pre-deposit and stay of recovery allowed
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